1, deed tax, in line with the building plot ratio of residential quarters 1.0 or above, the single building area140m2 or below (increased on the basis of120m2/6.7%), and the actual transaction price is less than 1.2 times. Otherwise, press 3%;

2. Stamp duty, the buyer and the seller each pay 0.05% of the house price;

3. Business tax, the house transaction tax payable for houses purchased within 5 years-business tax is: the transaction price multiplied by 5%; After 5 years, business tax will not be levied on ordinary houses, and business tax of 5% of the bid-ask difference will be levied on high-grade houses;

4. Construction tax, 7% of business tax;

5. Education surcharge, 3% of business tax.

"People's Republic of China (PRC) tax collection and management law" Article 35 If a taxpayer is under any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.